(1)

Previous Independent Registered Public Accounting Firm

(i)

On February 27, 2017, Umatrin Holding Ltd (the
Company) dismissed Yichien Yeh CPA, P.C.
(Yeh CPA) as the Companys independent registered public
accounting firm.

(ii)

The decision to change the independent registered public
accounting firm was approved by the Board of Directors of
the Company.

(iv)

During the Companys most recent fiscal year ended December
31, 2015 and through February 27, 2017, the date of
dismissal, (a) there were no disagreements with Yeh CPA on
any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which
disagreements, if not resolved to the satisfaction of Yeh
CPA, would have caused it to make reference thereto in its
reports on the financial statements for such years and (b)
there were no reportable events as described in Item
304(a)(1)(v) of Regulation S-K.

(v)

On March 9, 2017, the Company provided Yeh CPA with a copy
of this Current Report and has requested that it furnish
the Company with a letter addressed to the U.S. Securities
and Exchange Commission stating whether it agrees with the
above statements. A copy of such letter is attached as
Exhibit 16.1 to this Current Report on Form 8-K.

(2)

New Independent Registered Public Accounting Firm

On February 28, 2017, the Board of Directors of the Company
appointed WWC, P.C. (WWC) as its new independent registered
public accounting firm to audit and review the Companys
financial statements. During the two most recent fiscal
years ended December 31, 2015 and December 31, 2014 and any
subsequent interim periods through the date hereof prior to
the engagement of WWC, neither the Company, nor someone on
its behalf, has consulted WWC regarding:

(i)

either: the application of accounting principles to a
specified transaction, either completed or proposed; or the
type of audit opinion that might be rendered on the
Companys consolidated financial statements, and either a
written report was provided to the Company or oral advice
was provided that the new independent registered public
accounting firm concluded was an important factor
considered by the Company in reaching a decision as to the
accounting, auditing or financial reporting issue; or

(ii)

any matter that was either the subject of a disagreement as
defined in paragraph 304(a)(1)(iv) of Regulation S-K or a
reportable event as described in paragraph 304(a)(1)(v) of
Regulation S-K.

ExhibitNo.

Description

16.1

Letter from Yichien Yeh CPA, P.C. addressed to the U.S.
Securities and Exchange Commission